Disclosure Media Research Articles

Correction to: Social media disclosure and reputational damage

Correction to: Social media disclosure and reputational damage

The effects of a client's social media disclosure and audience engagement on auditor judgment

The rapid rise of social media enables companies to disclose information to the public instantly. Thus, auditors may initially receive client information via a client's social media account instead of through private, client-to-auditor communication. Drawing on Social Penetration Theory, we conduct an experiment to investigate how a client's initial disclosure via social media (versus private disclosure) and audience engagement of the client's posts (e.g., number of “likes,” “replies,” and “reposts”) affects auditors' perception of the auditor-client relationship and their evaluation of the client-provided information. We find that when auditors initially receive client information via social media with high audience engagement, they are less willing to accept the client's preference than when the same information is disclosed privately or publicly with minimal audience engagement. Our findings are consistent with auditors perceiving client disclosure via social media with high audience engagement as a significant violation of their communication expectations such that their relational closeness with the client weakens and causes them to respond critically. We contribute to the literature on the use of social media for corporate disclosure, which has implications for the auditor-client relationship and audit quality.

What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure

PurposeThe study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how cannabis firms build their CSR-based organizational identity through Twitter.Design/methodology/approachDeductive and inductive content analyses were carried through on tweets for a sample of 18 firms listed on the Canadian marijuana index during the legalization period of the recreational use of cannabis.FindingsThe results of this study show that cannabis firms approach responsibility by focusing on consumer and community/local development and by raising awareness and providing product information. The findings also highlight that the firms build their organizational identity mainly around their products’ medical benefits, the scientific efforts behind product development and the continual stigmatization they experience. At the industry level, cannabis firms attempt to build a harmonized identity to neutralize stigma.Originality/valueThis study allowed for a comprehensive understanding on how cannabis firms position themselves within an emergent sin industry and how they create their CSR identity through Twitter. It advances our understanding on the meaning of responsibility about the specific and distinctive features of the cannabis industry. From the methodology side, this study developed two content analysis tools: a coding instrument and a dictionary. These tools could be useful for conducting future studies related to the CSR disclosure of cannabis firms worldwide.

Decision-making mechanisms of greenwashing behaviors of building materials manufacturers: A media disclosure and consumer skepticism perspective

While the commercial potential for green products has been recognized by consumers, media disclosure about manufacturers' greenwashing behaviors (GWBs) has raised suspicion among customers, particularly among building materials manufacturers (BMs). This study creates a supply chain structure for green building materials manufacturers (GBMs), greenwashing building materials manufacturers (GWBMs) and consumers using information asymmetry theory and the Stackelberg game technique. This study examines how media disclosure and customer skepticism affected the GBMs of building material manufacturers throughout two distinct periods. Specifically, it analyses two distinct periods: the first period focuses solely on the influence of media disclosure, while the second period takes into account both media disclosure and consumer skepticism. The primary results are as follows. (i) GBMs and GWBMs saw earnings fall as the risk of media disclosure of GWBs grew in the first and second periods. (ii) In the second period, as consumer skepticism rises, green manufacturers' earnings rise, but GWBMs' profits fall. (iii) The threshold for the degree of greenwashing increased over the two periods as the degree of media disclosure intensified. (iv) As their greenness increases, GWBMs' profits inverted U-shaped at both times. GBMs' profits exhibit an inverted U-shaped trend as their greenness increases in the first period and a continuing negative trend in the second period. The mechanism revealed in this study provides new ideas for the government to target building materials manufacturers' GWBs.

The content, evolution and determinants of COVID‐19 disclosures in Canadian financial statements and MD&A documents: An impression management perspective

AbstractWe assess content, evolution and determinants of COVID‐19 disclosures in accounting documents using natural language processing for TSX60 firms. We evaluate sentiment, extent of disclosure, choice of disclosure medium, links to governance, and the relationship with performance. We focus on accounting‐related disclosures, an understudied aspect of corporate responses to the pandemic, and add to the choice of disclosure media literature. Our unique forward‐looking longitudinal approach to understanding the content, evolution and determinants of COVID‐19 corporate disclosures includes an evaluation of how these disclosures are affected by corporate governance and jurisdictional factors. Our findings include evidence of an inverse relationship between causal reasoning in disclosures and performance, with firms attributing poor performance to the pandemic across years, consistent with impression management.

AGE-GRADE DISTORTION

This article, which has the theme of age-grade distortion, presents the results of a documentary research and a qualitative approach, with the aim of analyzing the age-grade distortion rates of students in the final years of elementary school in the state network of Roraima and the actions implemented by the Department of Education and Sports (SEED) to meet this demand. The collection of data on school flow indicators was carried out in documents published by INEP and QEdu, with an analysis of the historical series of the School Census of the years 2017, 2018 and 2019 and information on the actions implemented by SEED, to assist students that make up this group, were obtained from publications on the official websites linked to that body. Results show that, although the age-grade distortion indicator shows a reduction, it is still present in both urban and rural state schools in the 15 municipalities of Roraima. Notwithstanding, the collection of data on the actions implemented by SEED has been limited to electronic media disclosures, it was found that actions are developed to reduce dropout, repetition and dropping out of school, such as the active search of students, the realization workshops and training courses for teachers working in flow correction classes.

The impact of Carbon Emissions Disclosure, Good Corporate Governance, and Media Disclosure on Investor Reaction

This research aims to determine the influence of Carbon emission Disclosure, Good Corporate Governance, and Media Exposure on investor reactions. The population used is energy companies listed on the Indonesian Sharia Stock Index for 2021-2022. The number of samples in the study was 70, using the purposive sampling method. Meanwhile, the research data used is secondary data in the form of annual reports obtained from the IDX and issuer websites. The analytical method used is multiple linear regression analysis. The research results show that disclosure of carbon emissions significantly negatively affects investor reactions. This is because there is still very little socialization from the company regarding operational activities in the environment towards the community as shareholders. Meanwhile, Good Corporate Governance and Media exposure significantly affect investor reactions.

Use of Instagram Stories Feature as Self Disclosure Media on @Azkhategar Account

This study explores the use of Instagram Stories features as a self – disclosure media on @Azkhategar account. Self – disclosure is a form of communication in which individuals disclosure information to others. Through her Instagram account, Azkha actively self – disclosure with an average of 8 to 15 posts per day, showcasing aspects of herself such a lifestyle, fashion, and make – up. In its stories content, Azkha also collaborates with local brands to expand its audience reach. This study uses descriptive qualitative approach with non – participant observation and data analysis of Miles & Huberman model and the main theory used in this study is the theory of self – disclosure. The results showed that the use of Instagram Stories provides a platform for Azkha to strengthen her existence, build closeness with her followers and express herself creatively. In today’s digital context, social media such as Instagram plays an important role in facilatating self – disclosure and expanding individual social interactions. The findings provide valuable insights into how individuals utilize social media as a tool for sharing personal information and building self – image online. This research also contributes to the understanding of the use Instagram Stories in the context of self – disclosure.

Exploring visual communication in corporate sustainability reporting: Using image recognition with deep learning

AbstractPhotographs and images in sustainability reports can affect readers' impressions of a company. This study conducts an exploratory analysis to investigate the impact of visual content on sustainability reporting and identify corporate reporting strategies. Using image recognition with deep learning technology, we analyse how 1025 global companies, publishing reports in English, incorporate images into their sustainability reports. The study also identifies factors influencing image selection and utilisation, assessing the images based on these factors' impact. Our findings highlight that economic development, cultural preferences and industry type contribute to variations in image usage. Moreover, these influences differ according to disclosure medium (i.e., integrated or sustainability reports), revealing industry‐specific image trends and providing insights into workforce characteristics. Leveraging deep learning, the study delves into facial expressions and demographic differences in the images, providing a comprehensive understanding of corporate communication strategies.

Social media disclosure and reputational damage

We provide new evidence on the effects of social media in the context of a financial scandal using a sample of banks that were accused of manipulating the London Interbank Offered Rate (LIBOR). We find that increased bank Twitter activity when the scandal surfaced has a positive moderating effect on equity returns. However, the dissemination of content operated by social media users has a negative counterbalancing effect, thus amplifying the impact of the scandal. In particular, tweets that are unrelated to the scandal and characterized by positive sentiment contribute to exacerbating the reputational damage suffered by banks. We contribute to the emerging literature on the role of social media in capital markets.

Pengaruh Pengungkapan Media Terhadap Nilai Perusahaan Saat Pandemi Covid-19 Pada Perusahaan Retail dan Grosir yang Terdaftar di Bursa Efek Indonesia

The purpose of this study was to see the positive and negative effects of Media Disclosure on firm value in retail and wholesale companies in Indonesia. The media is very influential on the value of a company, where investors can find out the condition of the company not only through internal information, investors also get information from external parties through news in print and electronic media. The population of this study were 70 retail and wholesale companies listed on the Indonesian stock exchange. 21 companies became the research sample during 2019 and 2020 using purposive sampling. Methods of data analysis using multiple linear regression. The results of the study show that positive media disclosure has no significant effect, while negative media disclosure has a significant effect on firm value. If there is positive disclosure by the media about the company, the effect is very small on the value of the company. This is because investors' trust in positive disclosures is still questionable about its validity and investors believe that positive disclosures by the mass media need to be examined again. The results of the study show that management plays an important role in managing information in online media that is easily accessible to the public. Management's accuracy in responding to developing issues, especially negative company issues.

Hospitals with a Tarnished Reputation: Stealing Thunder, Concealment Intention, and Learning from an Organizational and Industrial History of Crisis Concealment

ABSTRACT This study investigates how disclosure type and disclosure time have impacts on organizational reputation when medical negligence occurs and whether the mechanism of concealment intention and offensiveness attribution serially mediates the relationship between stealing thunder and organizational reputation. The study also explores the moderating effects of an organizational/industrial history of crisis concealment. Based on three scenario-based experiments, the results demonstrate that, compared to a media disclosure, the self-disclosure effect elicits lower concealment intention and higher organizational reputation. The longer the disclosure time, the higher the concealment intention and the lower the organizational reputation. The findings also show that the effect of disclosure type on organizational reputation is mediated serially by concealment intention and offensiveness attribution. In addition, for hospitals with an organizational history of crisis concealment, the effect of stealing thunder on concealment intention and organizational reputation was weaker. Further, under an industrial history of crisis concealment, the public perceived lower concealment intention and higher organizational reputation when the media disclosed the current crisis case.

The Effect of Green Accounting, Company Size, Profitability, Media Disclosure, and Board of Commissioners' Size on Corporate Social Responsibility Disclosure (Empirical Study on Manufacturing Companies Registered at Indonesia Stock Exchange)

This research aims to examine and find empirical evidence about the effect of green accounting application, company size, profitability, media disclosure, and the board of commissioner’s size on Corporate Social Responsibility Disclosure. This research uses 440 samples from 88 manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. This research is quantitative research using an associative research method with causal relationships. The analytical tool used in this research uses SPSS version 22 in the form of descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, coefficient of determination test, f test and t test. The results showed that green accounting had no effect on Corporate Social Responsibility Disclosure. Meanwhile, company size, profitability, media disclosure, and the size of the board of commissioners have a positive and significant influence on Corporate Social Responsibility Disclosure.

Neoliberalism and New Public Management: decision-making and accountability in a public–private partnership

PurposeThe purpose of this paper is to investigate public disclosures and accountability for government decision-making in the case of a major prison project delivered through a Public–Private Partnership (PPP) in the State of Victoria (Australia).Design/methodology/approachThe study explores a unique case to provide insights into public disclosures for PPPs in a jurisdiction that is a recognised leader in PPP policy and practice. The analysis is theoretically framed by an understanding of neoliberalism and New Public Management, and draws on data from case-specific reporting, media reporting and public policy, to examine interconnections between accounting, public discourse and accountability.FindingsThe analysis shows how publicly available information relating to key government decisions routinely lacked supporting evidence or explanation, even though areas of subjectivity were recognised in public policy. Accounting was deployed numerically and discursively to present potentially contestable decisions as being based on common-sense “facts”. The implied “truth” status of government reporting is problematised by media disclosure of key issues absent from government disclosures.Social implicationsUnder neoliberalism, accountingisation can help depoliticise the public sphere and limit discourse by constructing ostensible “facts” in an inherently contestable arena. By contrast, democratic accountability requires public disclosures that infuse a critical dialogical public sphere.Originality/valueThe paper shows how neoliberalism can be embedded in public policies and institutional practices, and buttressed by the use of accounting. The analysis illuminates the persistence and “failing forward” character of neoliberalism, whereby crises are addressed through further neoliberalisation.

Edukasi Tuberkulosis dan Etika Batuk kepada Masyarakat Somagede, Banyumas, Jawa Tengah

Introduction: Since 1992, the WHO has labeled tuberculosis a worldwide emergency. Delays in tuberculosis diagnosis, detection of new cases, and treatment are brought on by the COVID-19 epidemic. In Somagede Village, 20 (90,9%) of 24 TB cases were successfully treated, and there were 1 (4,5%) deaths as a result of TB therapy.
 Objective: This public service was carrying out these activities as a kind of health promotion in order to increase public awareness of health education regarding TB prevention and prevent the spread of the disease in Somagede.
 Method: This public service was implemented in three steps, including the permission granted, media disclosure, and the second stage, which is currently based on approval from the government of the Somagede and the letter of duty number UHB/KET/035/1121. At the end of the session, participants' public service actions are evaluated. On June 26, 2022, this health education promotion will take place. The household is the focus. With the aid of a leaflet, PowerPoint slides, notebook, LCDs, projectors, pointers, and speakers, health education methods can be presented through lectures, discussions, demonstrations, and redemonstrations.
 Result: The number of participants was 30. The execution time is approximately 1 hour, with the group members organized as moderator, presenter, notuensis, observer, documentarian, and facilitator. During the implementation of the public examination, participants actively followed the entire range of activities, properly demonstrated how to wash hands, and discussed the ethics of coughing.
 Conclusion: Activities are running well, and there is extensive public knowledge about TB disease.

Toward a Feminist Social Media Vulnerability Taxonomy

Vulnerability intimately shapes the lived human experience and continues to gain attention in computer-supported cooperative work and human-computer interaction scholarship broadly, and in social media studies specifically. Social media comprise sociotechnical affordances that may uniquely shape lived experiences with vulnerability, rendering existing frameworks inadequate for comprehensive examinations of vulnerability as mediated on social media. Through interviews with social media users in the United States (N = 20) and drawing on feminist conceptualizations of vulnerability and social media disclosure and privacy scholarship, we propose a feminist taxonomy of social media vulnerability (FSMV). The FSMV taxonomy reflects vulnerabilitysources, states, andvalences, within which we introduce the state ofnetworked vulnerability andambivalent, desired, andundesired valences. We describe how social media enable forms of vulnerability different from in-person settings, challenge framings that synonymize vulnerability with risk/harm, and facilitate interdisciplinary theory-building. Additionally, we discuss hownetworked, ambivalent, andun/desired vulnerability extend and diverge from prior work to create a theoretically rich taxonomy that is useful for future work on social media and vulnerability. Finally, we discuss implications for design related to granular control over profile, content, and privacy settings, as well as implications for platform accountability, as they pertain to social media vulnerability.

Social Media Disclosure of Political Ideology and Divided Capital Market

Social Media Disclosure of Political Ideology and Divided Capital Market

DOES GREEN COMPANY IMPROVE FINANCIAL PERFORMANCE? : EMPIRICAL STUDY ON MINING COMPANIES IN INDONESIA

The purpose of this study is to examine the effect of environmental performance, ISO 14001, media disclosure on financial performance of mining companies in Indonesia. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2021 of 247 annual reports. This study was use census method for the sampling technique. Data analysis techniques was use path analysis with SmartsPLS 3.0 software as tool. This study found that Environmental performance, media disclosure was effect on financial performance. While, ISO 14001 was not affected on financial performance. This study contribution is strengthening stakeholder theory and legitimacy as the basis of the accounting theory literature. Furthermore, as an earth friendly enterprise strategy tool for managers that significantly improves financial performance. The realization of the financial performance of mining companies that pay attention to environmental issues (green company) can contribute to strengthening the Indonesian economy and achieving the goals of sustainable development goals (SDGs).

Students’ Social Media Disclosures: Reconsidering the Rhetorics of Whistleblowing

This article examines how whistleblowing evolves as a rhetorical genre alongside emergent media. By analyzing three events involving student disclosures on social media, this article argues that students’ social media communication can qualify as whistleblowing, just as whistleblowing can qualify as rhetoric. Notably, whistleblowing’s current conventions, which are heavily based in business and organization studies, suggest otherwise. This article introduces a concept called kinderuption to facilitate rhetorical analyses of whistleblowing. Approaching whistleblowing events as kinderuptions invites critical attention to audience engagement and influence, and a reconsideration of underlying themes like intention, harm, and care.

Post‐traumatic stress disorder and hiring: The role of social media disclosures on stigma and hiring assessments of veterans

AbstractA significant percentage of veterans suffer from post‐traumatic stress disorder (PTSD). Veterans are often directed to social media platforms to seek support during their transition to civilian life. However, social media platforms are increasingly used to aid in hiring decisions, and these platforms may make veterans’ PTSD more discoverable during the hiring process. Based on social identity theory and identity management theory, the integrated suspicion model, and the stigma literature, we conducted four studies that examine veterans’ PTSD disclosures on social media and the consequences in the hiring process. Study 1 suggests that 16%–34% of veterans included cues related to PTSD status on social media. Study 2, based on 290 upper‐level business students, shows that veterans with PTSD were more stigmatized than veterans without PTSD, and stigmatization is associated with more suspicion and lower hiring‐related ratings (of expected task performance, expected organizational citizenship behaviors (OCB), expected counterproductive work behaviors (CWB), and intention to interview). Study 3, based on 431 working professionals with hiring experience, further supports relationships from Study 2. Study 4, based on 298 working professionals, identifies peril (i.e., perceptions regarding danger) as an additional mediator for the effects of PTSD on hiring‐related ratings. In sum, we identify and explore the identity management conundrum that social media disclosure poses for veterans with PTSD in the hiring process and discuss potential remedies and avenues for future research.